DAFTAR ISI

KATA PENGANTAR ................................................................................... v

DAFTAR ISI .................................................................................................. vi

ABSTRAK .................................................................................................... viii

BAB I PENDAHULUAN

1.1 Latar Belakang .......................................................................................... 1

1.2 Rumusan Masalah ..................................................................................... 3

1.3 Tujuan ....................................................................................................... 3

BAB II PEMBAHASAN

2.1 Kajian Teoritis ........................................................................................... 4

2.1.1 Sistem Pengendalian Intern ............................................................. 4

2.1.2 Efektivitas ....................................................................................... 6

2.1.3 Persediaan ....................................................................................... 6

2.1.4 Bahan Baku ..................................................................................... 10

BAB III RANCANGAN PENELITIAN

3.1 Rancangan Penelitian ................................................................................ 13

3.2 Objek Penelitian ........................................................................................ 14

3.3 Sumber Data .............................................................................................. 15

BAB IV PEMBAHASAN

4.1 Gambaran Umum Objek Penelitian .......................................................... 17

4.2 Pembahasan ............................................................................................... 18

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 4.2.1 Bagaimana peranan system pengendalian internal pada efeltivitas

persediaan bahan baku .................................................................... 18

4.2.2 Analisis Unsur Pengendalian Intern Persediaan Bahan Baku ......... 25

4.2.3 Peranan SPI Terhadap Efektivitas Persediaan dan Pergudangan ... 27

BAB V PENUTUP

5.1 Simpulan ................................................................................................... 30

DAFTAR PUSTAKA ..................................................................................... 31

Lampiran ....................................................................................................... 33

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